Document on the Systematization of Participation in Deprivation Alleviation and Local Community Development Programs — 2025–2026

  In view of the fact that this company's parent institution has defined corporate social responsibility as its social mission, the organization's leadership attaches particular importance to this matter. Through the establishment of the Social Mission Working Group, the company monitors the fulfillment of the duties delegated by the Mostazafan Foundation with respect to the company's social responsibilities toward society and the environment, the allocation of a portion of shareholders' profits to this cause, the Alavi Foundation, the holding of meetings with local non-governmental organizations (NGOs), and the introduction of volunteer development groups to the Alavi Foundation for the projects entrusted to it in this area. The company has consistently demonstrated a strong sense of responsibility toward its surrounding community.

  In 2025–2026 , participation in local community development through deprivation alleviation programs and the improvement of civil and public health infrastructure will be carried out in accordance with the priority areas listed below and on the basis of the approved corporate social responsibility budget allocation:

 Important Considerations:

• The monetary contribution to the implementation of the water supply project in Lenjan County (corresponding to Item 2 of the table above) has been allocated on an annual basis, in proportion to the project's progress, over the three-year project execution period. The final installment will be paid following the submission of the contractor's statement of works and its approval by the Lenjan Water and Wastewater Company, no later than the end of the 20 March 2026.
• In allocating financial resources to social responsibility programs, the Health area (Item 1) and the Empowerment area (Item 4) are accorded higher priority than the Livelihood Improvement area (Item 3). Wherever possible, efforts will be made to reduce expenditure allocated to livelihood-related activities and to increase the targeted allocation of budgets to the health and empowerment areas. However, in view of the prevailing economic conditions, this shift in approach will be implemented with due regard to all relevant considerations and circumstances.
• Given the necessity of targeted allocation of the company's social responsibility resources, and in line with corporate social responsibility principles and concepts (in accordance with ISO 26000), efforts will be made to reduce expenditure under "Other Items" (Item 5); the maximum budget allocable to this area is capped at 10%. Nevertheless, participation in unforeseen emergencies and crises at the regional and national levels is regarded as one of the company's key social responsibilities. Should such crises or other essential circumstances arise, expenditure exceeding the specified ceiling will be permitted subject to the approval of the company's Board of Directors.

  This document has been adopted with the aim of ensuring the targeted and systematized allocation of resources and the expenditure of the approved corporate social responsibility budget. In coordination and cooperation with higher authorities — including Sina Energy Holding — it will be reviewed on an annual basis. It should be noted that this document is maintained by the Secretary of the Social Responsibility Working Group, and the activities of this unit are conducted on the basis thereof.